2002 (2) TMI 481

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Atul Saxena, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  M/s. Indian Farmers Fertilizer Co-operative Limited have filed this appeal being aggrieved by the impugned order dated 27-2-2001. In the impugned order the learned Commissioner (Appeals) had held, "Since the appellants have not filed refund claim within the time-limit, the claim has correctly been r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llants. The appellants filed an appeal before the Commissioner (Appeals) who also rejected the appeal as indicated above. 3. Arguing the case for the appellants Shri P.K. Sahu, learned Counsel submits that the Tribunal had finally held that the appellants were entitled to receive duty free naphtha by production of CT-2 certificate. He submits that their case was governed by Rules 192 to 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....im is time-barred. He, therefore, prays that the appeal may be rejected. 5. We have heard the rival submissions. On careful consideration of the submissions of the case law and the relevant rules we find that the case of the appellants is covered by provisions that the appellants bore the burden of duty and did not pass it to anyone. However, there is a relevant date from which six months ....